Central Goods and Services Tax (CGST) Rules, 2017

Chapter 1 Preliminary (Rule 1 to 2)

Chapter 2 Composition Rules (Rule 3 to 7)

Chapter 3 Registration Rules (Rule 8 to 26)

Chapter 4 Determination of Value of Supply Rules (Rule 27 to 35)

Chapter 5 Input Tax Credit Rules (Rule 36 to 45)

Chapter 6 Tax Invoice, Credit and Debit Notes Rules (Rule 46 to 56)

Chapter 7 Accounts and Records Rules (Rule 57 to 58)

Chapter 8 Returns Rules (Rule 59 to 84)

Chapter 9 Payment of Tax Rules (Rule 85 to 88)

Chapter 10 Refund Rules (Rule 89 to 97)

Chapter 11 Assessment and Audit Rules (Rule 98 to 102)

Chapter 12 Advance Ruling Rules (Rule 103 to 107)

Chapter 13 Appeals and Revision Rules (Rule 108 to 116)

Chapter 14 Transitional Provisions Rules (Rule 117 to 121)

Chapter 15 Anti-Profiteering Rules (Rule 122 to 137)

Chapter 16 E-way Rules (Rule 138 to 141)

Chapter 17 Inspection, Search and Seizure Rules (Rule 139 to 141)

Chapter 18 Demands and Recovery Rules (Rule 142 to 161)

Chapter 19 Offences and Penalties Rules (Rule 162)